TaxTMI 
TaxTMI 
Cenvat credit on refactory cement
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....envat credit on refactory cement<br> Query (Issue) Started By: - Yatin Bhopi Dated:- 30-6-2014 Last Reply Date:- 30-6-2014 Central Excise<br>Got 5 Replies<br>Central Excise<br>We are manufacturer of organic chemicals. We have purchase refractory cement & blocks (basically use in boiler at high temperature). As per rule 2 of CCR 2004 CENVAT credit is available on refectories and refractory material....
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....s. My query is whether CENVAT credit is available on this refractory bocks and cement? Reply By PAWAN KUMAR: The Reply: As per my understanding, Cenvat credit would be admissible as it is eligible capital goods as per rule 2(a)(A)(v) of CENVAT Credit Rules, 2004. Reply By Pradeep Khatri: The Reply: Dear Yatin, Cement and steel have been specifically out of purview of availment of CENVAT cre....
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....dit since 2011 as amendment made in the definition of Inputs. Regards Team YAGAY & SUN (Management & Indirect Tax Consultants) Reply By Yatin Bhopi: The Reply: Sir It is correct that we can not avail CENVAT on cement and steel. but in this case product is also mentioned in the definition of capital goods. further Basically refractory materials (refractory Cement/bricks/blocks) is use to abso....
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....rb the high amount of temperature. In our case it is use in Boiler / Chimnys. event though construction activity is excluded from input definition its stands in capital goods definition. Its confusing. Pl express your views Reply By Rajagopalan Ranganathan: The Reply: Sir, In my opinion, view Mr. Pawan Kumar is correct. High Alumina refractory cement is classifiable under sub-heading 2523 90 ....
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....20 attracting CENVAT duty at the rate of 12 percent .Refrctory blocks/bricks are classifiable under heading 6902 attracting CENVAT duty at the rate of 12 percent . since these materials are covered by the definition of capital goods as refractories and refractory materials, you are eligible to avail the credit. High Alumina Refractory cement is different in charactor and use and cannot be equated ....
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....with ordinary cement. Refractory cement is not used in construction of civil structures. Reply By Rajagopalan Ranganathan: The Reply: Sir, In my opinion, view of Mr. Pawan Kumar is correct. High Alumina refractory cement is classifiable under sub-heading 2523 90 20 attracting CENVAT duty at the rate of 12 percent .Refrctory blocks/bricks are classifiable under heading 6902 attracting CENVAT du....
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....ty at the rate of 12 percent . since these materials are covered by the definition of capital goods as refractories and refractory materials, you are eligible to avail the credit. High Alumina Refractory cement is different in character and use and cannot be equated with ordinary cement. Refractory cement is not used in construction of civil structures.<br> Discussion Forum - Knowledge Sharing ....